ITAA 1997 s 40-85(1)(a)

Uniform Capital Allowances - Depreciating asset passes from Legal Personal Representative (LPR) to a beneficiary

Uniform Capital Allowances - Disposal of depreciating asset by a beneficiary of a deceased estate

Capital Allowances: deductible balancing adjustment if a depreciating asset is not used

Capital Allowances: assessable balancing adjustment if a depreciating asset is not used